Explore tax rules for changes in partnership or LTC ownership, including de minimis rules, purchase price allocation, and primary sector-specific considerations.
Changes in the partners or shareholders of a partnership or LTC (Look-Through Company), or the dissolution of these entities, are typically considered taxable events. This course will help you understand the tax implications of these changes and how to address them.
Main Focus Areas:
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Suitable for: This course is ideal for senior primary sector accountants and tax-aware intermediate-level accountants who deal with ownership structures in partnerships or LTCs.
TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.
Director, Jim Gordon Tax Ltd
Jim Gordon FCA started preparing farm accounts in 1974. He has been involved with almost all of the primary sector tax reforms since 1986. Jim brings a wide range of both theoretical and practical experience to his presentations.
